辽宁考生须了解：HKICPA关于2014年7月a1企业管理披露大奖的新闻稿

　　HKICPA辽宁的考生来了解一下：HKICPA香港注册会计师2014年7月关于a1企业管理披露大奖的新闻稿。
        Best Corporate Governance Disclosure Awards
 

　　A press conference to launch the 2014 Best Corporate Governance Disclosure Awards (“2014 Awards”) was held on 4 July 2014 (press release).
 

　　The Best Corporate Governance Disclosure Awards (“BCGD Awards") is a highly regarded event in the corporate governance calendar and is strongly supported by the HKSAR Government, financial market regulators, professional associations, investor groups, and the business community. Now in its 15th year, the competition continues to play an important role in establishing benchmarks and encouraging improvements in the standard of corporate governance. It also raises awareness of the need for transparency and accountability to shareholders and other stakeholders.
 

　　The Awards focus on voluntary disclosures of relevant information in annual reports that clearly exceed the bare legal and regulatory requirements. The Institute regularly reviews and refines the Awards programme in order to take account of changes in local regulations, relevant international developments and the changing expectations of the community.
 

　　The current assessment criteria take account of the Stock Exchange's revised corporate governance code implemented in phases during 2012 and the new requirements on board diversity, which came into effect in September 2013. The award for sustainability and social responsibility ("SSR") reporting, introduced in 2011, will continue to be an important feature of the Awards, with the aim of promoting a stronger SSR culture in Hong Kong and establishing benchmarks for Hong Kong-listed companies and public sector organisations in this area of reporting. This also lends support to the Stock Exchange's efforts to improve environmental, social and governance disclosure through its recommended best practice on ESG reporting, (Appendix 27 of the listing rules), which took effect at the beginning of last year.
 

　　The Institute's A Guide on Better Corporate Governance Disclosure also provides a good reference for companies.
 

　　The judging criteria and application process are specified in the pamphlet inviting entries for the Awards. The submission deadline is 14 August 2014. No submission fee is required.
 

　　The 2014 Awards invites entries from listed companies and public sector/not-for-profit organisations in the following different categories:
 

　　(i) HSI-constituent companies
 

　　(ii) Non-HSI-constituent companies – large market capitalisation
 

　　(iii) Non-HSI-constituent companies – mid-to-small market capitalisation
 

　　(iv) H-share companies and other Mainland enterprises
 

　　(v) Public sector/Not-for-profit organisations
 

　　((ii) – (iv) include main board and GEM companies)
 

　　In each category there is a chance to win a Diamond, Platinum or Gold Award. In addition, Significant Improvement Awards (SIAs), may be given to companies or organisations that have demonstrated a clear commitment to improving their corporate governance disclosures and practices.
 

　　The judges may also acknowledge other worthy performers through special mentions or commendations.
 

　　Background
 

　　Introduced by the Institute in 2000, the BCGD Awards is Hong Kong’s most prestigious awards for corporate governance. The objectives of the competition are to encourage and promote good corporate governance disclosures and practices and to acknowledge locally-listed companies and public sector/not-for-profit organisations that exemplify the best corporate governance standards in Hong Kong, as reflected in their annual reports.
 

　　The competition has grown over the past 14 years from a total of three categories and ten possible awards to five categories and over 20 possible awards.
 

　　The SIA was first introduced in 2002 to identify the company or organisation that stood out as having demonstrated the most substantial progress in relation to improving its corporate governance disclosures and practices. To give greater recognition to organisations' efforts to improve their governance, in 2003, the SIA was included in all categories.
 

　　In 2006, an H-share Companies category was introduced, with the aim of establishing benchmarks of good practice for this substantial group of companies. In 2012, the category was extended to include other large Mainland enterprises, using the "Hang Seng Mainland 100" index as a reference.
 

　　Starting from 2009, the non-HSI companies were divided into two separate categories – (i) large market capitalisation and (ii) mid-small market capitalisation.
 

　　The judging process involves carrying out an assessment of the depth and breadth of information relating to corporate governance structures, practices and disclosures contained in organisations' most recent annual report. The reviewers and judges look for voluntary disclosures that significantly exceed the minimum legal and regulatory requirements.
 

　　The assessment process for the SIA involves comparing the corporate governance information in the latest annual report with that of the relevant organisations’ previous annual reports. A further review of short-listed reports is then conducted as an additional check to identify the specific areas of improvement.
 

　　For the SSR reporting award(s), information contained in any standalone SSR reports will also be assessed.
 

　　Information on organisations' websites, elaborating on the corporate governance information in their annual reports or SSR reports, as well as other publicly-known information relevant to individual organisations' corporate governance practices, may also be taken into account by the judges and reviewers.
 

　　高顿网校小编寄语：向着某一天终于要达到的那个终极目标迈步还不够，还要把每一步骤看成目标，使它作为步骤而起作用。